Announcement 2011-27
Announcement 2011-27
Foundations Status of Certain Organizations
The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.
Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations:
| Org. Name | City | State |
|---|---|---|
| Aid for Asian Women, | West Hills | CA |
| America for Ghana, | Deltona | FL |
| Beacon Hill Community Improvement Association, | Homewood | IL |
| Bewear Prison Ministry, Inc., | Houston | TX |
| Crenshaw Economic Outreach, Inc., | Montgomery | AL |
| Cutting Edge Empowerment, | Fresno | CA |
| Dallas Neighbors — A Non Profit Corporation, | Dallas | TX |
| Divine Community Growth Corporation, | East Saint Louis | IL |
| Foundation for Research in Ebony Economics, Inc., | Huntsville | AL |
| Gods House of Recovery, | Cleveland | OH |
| Hamilton Health Center Foundation, | Harrisburg | PA |
| Hawaii Kai Educational Foundation, | Honolulu | HI |
| Insight Foundation, Inc., | Camden | NJ |
| International Institute for Trade and Education, Inc., | Allston | MA |
| James and Nancy Barber Foundation, | Dallas | TX |
| Kelting Foundation, Inc., | Palm City | FL |
| Kollel Mekor Habrachah, Inc., | Flushing | NY |
| Lebanese-American Foundation for the Handicapped, Inc., | Southlake | TX |
| Mensana Foundation, Inc., | Opa Locka | FL |
| New West Ballet Association, | Vista | CA |
| Patrick Usher Ministries, Inc., | Winston Salem | NC |
| Project New Beginnings, | Chicago | IL |
| Promise Learning Initiative, Inc., | Toledo | OH |
| Provenance Productions, Inc., | New York | NY |
| Regency Trade Core International of North Carolina, Inc., | Fayetteville | NC |
| Rushford-Peterson Scholarship Trust Fund, | Rushford | MN |
| Sae-Mar Farmworker and Community Housing Development, | Seattle | WA |
| Shadrack, Inc., | New Rochelle | NY |
| St. Mark Family Life Center, Inc., | Orlando | FL |
| Sulufaiga O Samoa Coalition, | Salida | CA |
| Tabor Holding Company, Inc., | Dallas | TX |
| TNT Family Development Corporation, | Kenner | LA |
| Tulsa Senior Women’s Basketball, Inc., | Tulsa | OK |
| Ukraine Project, Inc., | New York | NY |
| United Parents Association, | Denver | CO |
| Village Resource Ministries, | Chicago | IL |
| Visual Manna Academy Ministries, | Raymore | MO |
| Wildlands Forever Trust Incorporated, | Tampa | FL |
| Weeksville Community Development Corporation, | Elizabeth City | NC |
| Words of Wisdom, Inc., | Fort Wayne | IN |
If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)-7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.